Case Study Did Apple Pay Too Little Tax? Appealing the EU Ruling on Illegal Sate Aid

Assignment Questions:

  1. What tax structure did Apple use in Ireland/EU? Is it just the low Irish tax at issue, or impact across other EU countries?
  2. Why did Commissioner Vestager decide that Ireland had granted undue tax benefits (13+ Billion Euros) to Apple between 2003 and 2015? Do you think this amounted to illegal state aid?